Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:

(Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

  • Bima Dwi Darma Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
  • Fefri Indra Arza Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
  • Halmawati Halmawati Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Keywords: Media Exposure, Evironmental Peformance, Foreign Ownership, Corporate Social Responsibility Disclosure.

Abstract

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure

Published
2019-03-15